Ferme des Rocs: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Ferme des Rocs
Largest movements
- Tangible fixed assets +€26,142
up €26,142 (+8.8%), from €295,446 to €321,588
of which Furniture and vehicles: +€41,421
- Cash +€7,502
up €7,502 (+51.6%), from €14,525 to €22,027
mainly Other debts (+€83,109) and Depreciation (+€38,884)
- Receivables within one year -€4,468
down €4,468 (-10.5%), from €42,369 to €37,902
of which Trade receivables: -€6,803
- Other debts +€83,109
up €83,109 (+13.5%), from €616,724 to €699,833
- Profit (loss) carried forward -€43,453
down €43,453 (-12.3%), from -€352,935 to -€396,388
- Debts after one year -€16,520
down €16,520 (-88.6%), from €18,650 to €2,130
- Trade debts +€7,426
up €7,426 (+18.7%), from €39,607 to €47,033
- Purchases and services +€15,070
up €15,070 (+40.9%), from €36,887 to €51,956
- Turnover +€7,560
up €7,560 (+19.8%), from €38,271 to €45,831
- Gross operating margin -€7,126
down €7,126 (-91.5%), from €7,785 to €659
- Depreciation +€4,595
up €4,595 (+13.4%), from €34,289 to €38,884
- Financial charges -€552
down €552 (-33.9%), from €1,630 to €1,078
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,037 | €381,516 | +€28,479 | +8.1% |
| Fixed assets | 21/28 | €295,446 | €321,588 | +€26,142 | +8.8% |
| Tangible fixed assets | 22/27 | €295,446 | €321,588 | +€26,142 | +8.8% |
| Land and buildings | 22 | €189,256 | €170,342 | -€18,914 | -10.0% |
| Plant, machinery and equipment | 23 | €106,189 | €109,825 | +€3,635 | +3.4% |
| Furniture and vehicles | 24 | - | €41,421 | +€41,421 | |
| Current assets | 29/58 | €57,591 | €59,928 | +€2,337 | +4.1% |
| Amounts receivable within one year | 40/41 | €42,369 | €37,902 | -€4,468 | -10.5% |
| Trade receivables | 40 | €38,771 | €31,968 | -€6,803 | -17.5% |
| Other amounts receivable | 41 | €3,598 | €5,934 | +€2,336 | +64.9% |
| Cash at bank and in hand | 54/58 | €14,525 | €22,027 | +€7,502 | +51.6% |
| Deferred charges and accrued income | 490/1 | €697 | - | -€697 | |
| Total equity and liabilities | 10/49 | €353,037 | €381,516 | +€28,479 | +8.1% |
| Equity | 10/15 | -€342,935 | -€386,388 | -€43,453 | -12.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352,935 | -€396,388 | -€43,453 | -12.3% |
| Amounts payable | 17/49 | €695,972 | €767,904 | +€71,932 | +10.3% |
| Amounts payable after more than one year | 17 | €18,650 | €2,130 | -€16,520 | -88.6% |
| Financial debts | 170/4 | €18,650 | €2,130 | -€16,520 | -88.6% |
| Amounts payable within one year | 42/48 | €675,031 | €765,774 | +€90,743 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €16,200 | €16,408 | +€208 | +1.3% |
| Trade debts | 44 | €39,607 | €47,033 | +€7,426 | +18.7% |
| Suppliers | 440/4 | €39,607 | €47,033 | +€7,426 | +18.7% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,500 | = | 0.0% |
| Taxes | 450/3 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €616,724 | €699,833 | +€83,109 | +13.5% |
| Accrued charges and deferred income | 492/3 | €2,290 | - | -€2,290 | |
| Turnover | 70 | €38,271 | €45,831 | +€7,560 | +19.8% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,887 | €51,956 | +€15,070 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,289 | €38,884 | +€4,595 | +13.4% |
| Other operating charges | 640/8 | €3,979 | €4,151 | +€172 | +4.3% |
| Gross operating margin | 9900 | €7,785 | €659 | -€7,126 | -91.5% |
| Operating profit (loss) | 9901 | -€30,483 | -€42,375 | -€11,893 | -39.0% |
| Financial charges | 65/66B | €1,630 | €1,078 | -€552 | -33.9% |
| Recurring financial charges | 65 | €1,630 | €1,078 | -€552 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,113 | -€43,453 | -€11,341 | -35.3% |
| Profit (loss) for the period | 9904 | -€32,113 | -€43,453 | -€11,341 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,113 | -€43,453 | -€11,341 | -35.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.